This opinion cites 13 cases:

Commissioner v. Groetzinger ( 1987 )


agro-science-co-and-bavaro-investment-co-v-commissioner-of-internal ( 1991 )


Anthony Ranciato and Lucille Ranciato v. Commissioner of Internal Revenue ( 1995 )


Osteen v. Comr. of IRS ( 1995 )


Joseph J. Tallal, Jr. v. Commissioner of Internal Revenue ( 1985 )


Allen v. Commissioner ( 1979 )


James P. Thomas and Mary Lou Thomas v. Commissioner of Internal Revenue ( 1986 )


United States v. Boyle ( 1985 )


gary-antonides-v-commissioner-of-internal-revenue-david-smith-mary-diane ( 1990 )


herman-simon-and-ursula-simon-v-commissioner-of-internal-revenue-appeal ( 1987 )


Welch v. Helvering ( 1933 )


Malat v. Riddell ( 1966 )


Siegel v. Commissioner ( 1982 )